A87966 A8 Ruling Active

The tariff classification of paper fasteners, paper clips, and staple removers from Taiwan and Hong Kong

Issued October 4, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8305.90.6000, 8305.90.3010, 8205.59.5560

Headings: 8305, 8205

Product description

The merchandise is paper clips and fasteners from Taiwan, and staple removers from Hong Kong. Item number 24104 consists of 100, 3/4-inch, steel, paper fasteners in a plastic box. Item number 12103 consists of 150, vinyl-coated, steel, paper clips in a plastic box. The last article, item number 44003, is a steel staple remover.

CBP rationale

The applicable subheading for the paper fasteners will be 8305.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for fittings for looseleaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal. The applicable subheading for the paper clips will be 8305.90.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for paper clips, and parts thereof, of base metal, wholly of wire. The applicable subheading for the staple remover will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools not elsewhere specified or included, other handtools, other, other, other, of iron or steel, other, other.

Full text

NY A87966 October 4, 1996 CLA-2-83:RR:NC:1:113 A87966 CATEGORY: Classification TARIFF NO.: 8305.90.6000; 8305.90.3010; 8205.59.5560 Mr. C. Mercado Action Customs Expediters, Inc. 115 Christopher Columbus Drive Jersey City, NJ 07302 RE: The tariff classification of paper fasteners, paper clips, and staple removers from Taiwan and Hong Kong Dear Mr. Mercado: In your letter dated September 27, 1996, on behalf of A&W Products Co., Inc., you requested a tariff classification ruling. The merchandise is paper clips and fasteners from Taiwan, and staple removers from Hong Kong. Item number 24104 consists of 100, 3/4-inch, steel, paper fasteners in a plastic box. Item number 12103 consists of 150, vinyl-coated, steel, paper clips in a plastic box. The last article, item number 44003, is a steel staple remover. The applicable subheading for the paper fasteners will be 8305.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for fittings for looseleaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal...,other, other. The rate of duty will be 5.7 percent ad valorem. The applicable subheading for the paper clips will be 8305.90.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for paper clips, and parts thereof, of base metal, wholly of wire. The rate of duty will be 2.3 percent ad valorem. The applicable subheading for the staple remover will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools not elsewhere specified or included, other handtools, other, other, other, of iron or steel, other, other. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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